Notice of Rulings 22 March 2023 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public rulings, copies of which can be obtained from ato.gov.au/law NOTICE OF RULINGS Ruling number Subject Brief description CR 2023/13 Charter Hall Direct Industrial Fund No.2 – scrip for scrip roll-over This Ruling sets out the income tax consequences for holders of units who exchanged units in Charter Hall Direct Industrial Fund No.2 for units in Charter Hall Direct Industrial Fund No.4 under the Implementation Deed entered into on 26 October 2022. This Ruling applies from 1 July 2022 to 30 June 2023. CR 2023/14 Logbook Me Pty Ltd – LogbookMe In‑Car Logbook Solution for calculating car parking benefits This Ruling sets out the fringe benefits tax consequences for employers who use the LogbookMe In-Car Logbook Solution to calculate the total number of car parking benefits provided during a fringe benefits tax year. This Ruling applies from 1 April 2019 to 31 March 2028. NOTICE OF ADDENDUM Ruling number Subject Brief description GSTR 2002/2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions This Ruling is being amended to reflect changes in the GST law, new references to guidance relating to financial supplies, and to modernise parts of the Ruling. This Addendum applies both before and after its date of issue, subject to the commencement and application provisions of each amending Act or Regulation to which it refers.